New York 2025-2026 Regular Session

New York Senate Bill S03950

Introduced
1/30/25  
Refer
1/30/25  
Refer
1/7/26  

Caption

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

Summary

Bill S03950 aims to amend the New York labor law by expanding the Empire State Apprenticeship Tax Credit to include an additional credit for employers who hire individuals with disabilities. The proposed legislation defines 'disability' in accordance with existing state law and introduces a new financial incentive for employers, allowing them to receive a credit of $500 for each person with a disability they hire. This is in addition to the existing tiered tax credits based on the year of apprenticeship, which range from $2,000 to $6,000 depending on the apprentice's year of service.

Impact

If enacted, this bill would enhance the existing apprenticeship program by incentivizing the hiring of individuals with disabilities, thereby promoting inclusivity in the workforce. It would amend section 25-c of the labor law, potentially increasing the number of apprentices with disabilities and providing employers with financial relief for hiring these individuals. This change could lead to a more diverse labor market and improve employment opportunities for people with disabilities across New York State.

Sentiment

The sentiment surrounding Bill S03950 appears to be positive, as evidenced by the unanimous support in the Senate Labor Committee, where it received 12 votes in favor and none against. This indicates a strong bipartisan agreement on the importance of expanding opportunities for individuals with disabilities and supporting employers who contribute to this goal.

Contention

While there is general support for the bill, some stakeholders may raise concerns about the adequacy of the proposed credit amount and whether it sufficiently incentivizes employers to hire individuals with disabilities. Additionally, there may be discussions regarding the implementation and monitoring of the program to ensure that it effectively meets its objectives without creating undue burdens on employers.

Companion Bills

NY A11210

Same As Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities

Previously Filed As

NY A11210

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

NY HB891

Providing for Keystone State Apprenticeship Tax Credit; establishing the Keystone State Apprenticeship Tax Credit Program; and imposing duties on the Department of Labor and Industry.

NY S2195

Provides corporation business tax and gross income tax credits for businesses that employ apprentices in DOL registered apprenticeships.

NY AB244

Quick-Service Restaurant Young Workforce Apprenticeship Program: tax credits.

NY H4067

Relative to expanding and modernizing apprenticeships

NY HB238

AN ACT relating to an apprenticeship tax credit.

NY HB590

AN ACT relating to an apprenticeship tax credit.

NY S2860

Establishes Artificial Intelligence Apprenticeship Program and artificial intelligence apprenticeship tax credit program.

NY SB709

Relating to a tax credit for apprenticeships; prescribing an effective date.

NY HB3096

Relating to a tax credit for apprenticeships; prescribing an effective date.

Similar Bills

No similar bills found.